New SAF-T files in Poland which will be filed for the first time for April 2020, will have to include not only specification of goods and services but also details regarding certain types of transactions. The Ministry of Finance decided the following transactions need special classification and marking in the new reports with specific codes :
- Distance sales form the territory of the country – “SW”
- Provision of telecommunication, broadcasting and electronic services – “EE”
- Existing relationship between the buyer and the supplier – “TP”
- Intra-Community acquisition of goods by the second VAT payer under triangulation – “TT_WNT”
- Delivery of goods outside the territory of the country made by the second VAT payer under triangulation – “TT_D”
- Provision of tourism services taxed on the basis of VAT margin – “MR_T”
- Supply of used goods, works of art, collectors’ items and antiques, taxed on the basis of a VAT margin – “MR_UZ”
- Intra-Community supply of goods following the importation of such goods under customs procedure 42 (Import) – “I_42”
- Intra-Community supply of goods following the importation of such goods under customs procedure 63 (Import) – “I_63”
- The transfer of a single-purpose voucher made by a taxable person acting on his own behalf – “B_SPV”
- Supply of goods and provision of services for which a single-purpose voucher is issued to the taxable person who issued the voucher – “B_SPV_DOSTAWA”
- Provision of brokerage services and other voucher transfer services for various purposes – “B_MPV_PROWIZJA”
- Split Payment transactions – “MPP”.
Classification and indication of the above transactions is a new obligation for the taxpayers, who will be required to extract this additional information from their accounting systems. Taking into account the extended range of the data to be reported, the changes into the systems should be made as soon as possible.